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Pat Barrett 《Australian Journal of Public Administration》1996,55(4):137-146
This article treats Auditors-General in a generic sense, but focuses on those institutions developed out of the Westminster system of government which undertake financial statement or regularity audits as well as performance or value for money or efficiency-type audits. The audit offices included are those at both federal and state levels in Australia, the United Kingdom, United States of America, Canada and New Zealand.
The article is in two parts. The first selectively addresses perceived roles and responsibilities arising out of parliamentary legislation, debates and reviews or inquiries, Auditor-General reports, papers or similar contributions by academic and other interested commentators. The second deals with the future scope for influence, focusing mainly on possible contributions to the improved performance of the public sector including that of audit offices themselves. The latter recognises that auditors-general are very much part of the governance framework within which they operate. While they might be able to influence its development, the framework largely dictates their role, responsibilities and possible scope for action. Reflecting on that framework beyond the next few years might be an inviting conceptual exercise but is unlikely to add much value. 相似文献
The article is in two parts. The first selectively addresses perceived roles and responsibilities arising out of parliamentary legislation, debates and reviews or inquiries, Auditor-General reports, papers or similar contributions by academic and other interested commentators. The second deals with the future scope for influence, focusing mainly on possible contributions to the improved performance of the public sector including that of audit offices themselves. The latter recognises that auditors-general are very much part of the governance framework within which they operate. While they might be able to influence its development, the framework largely dictates their role, responsibilities and possible scope for action. Reflecting on that framework beyond the next few years might be an inviting conceptual exercise but is unlikely to add much value. 相似文献
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The European Commission's recent AstraZeneca decision introducesabuse of the patent system as a novel type of infringement ofArticle 82 EC. 相似文献
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On September 22, 2009, the U.S. Environmental Protection Agency issued its Mandatory Greenhouse Gas (GHG) Reporting Rule, which will require over 10,000 U.S. facilities to report their GHG emissions annually. The Rule generally applies to facilities that emit more than 25,000 metric tons of carbon dioxide equivalent (mtCO2e) or more per year, although some sources with lower emissions in specific sectors of the economy will also be subject. Recordkeeping and reporting requirements are significant and will warrant processes to ensure a consistent, defensible approach. The article discusses the background, purpose, and organization of the Rule; applicability, emissions accounting, reporting, recordkeeping, and emission verification; and presents a potential implementation plan. 相似文献
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Pat Thane 《Women's history review》2013,22(3):347-361
This article is based on a sample survey of the life histories of female graduates of Girton College, Cambridge between the 1920s and 1980s. It uses part of the survey data to ask why a group of talented and highly skilled women had less conventionally successful careers than men of equivalent ability and training. Few of them came from highly privileged backgrounds, but rather from among the many strata of the British middle classes. Most them expected to earn their livings for some part of their adult lives; for their whole lives between graduation and retirement if they were among the 35% of Girton graduates of the 1920s and 1930s who did not marry. After World War Two the majority married. At the same time it became possible, as it had not been before, for middle-class married women to work for pay outside the home. But their career opportunities continued, at least to the 1970s, to be limited, above all to school-teaching, as had been the case before the War, a limitation which many women resented. When new career opportunities opened, as they did for some during the War and to a limited extent after the War, they were taken up enthusiastically. Many used their skills, rather, in voluntary activities, such as the magistracy. Those who competed in male-dominated paid occupations, such as medicine, business or the law often experienced male hostility or discrimination. Few at any time claimed to want a conventional male pattern of life, dominated by career, but many, throughout the period, regretted that it was so difficult to combine marriage and child-rearing with a career which made use of their talents and skills flexibly over the life cycle. Very few indeed regretted their experience of motherhood. 相似文献
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